Planning on eating out in Marshall, Minnesota Department of Revenue, which will administer the tax.
The Food and Beverage tax applies to “[s]ales of food and beverages by a restaurant or place of refreshment located within the city of Marshall, whether the food or beverages are for consumption on or off the premises.”
The new 1.5% tax applies to all foods and beverages that are currently subject to the Minnesota general sales tax. These include, but are not limited to on-sale liquor and fermented malt beverages. The 1.5% tax does not apply to “[o]ff-sale liquor sales.”
“Restaurant or place of refreshment” is defined as “a building, structure, enclosure, or any part of a building, structure, or enclosure used as, maintained as, advertised as, or held out to be an operation that prepares, serves, or otherwise provides food or beverages, or both, for human consumption.” These include, but are not limited to:
- Bars;
- Coffee houses and cafes;
- Delis;
- Delivery restaurants;
- Drive in restaurants;
- Fast food restaurants;
- Pubs;
- Salons;
- Sidewalk vendors; and
- Any combination thereof.
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